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Legislation

Finance Act 2004

Crossheading Exemption from income tax

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Section 98 Exemption from income tax for certain interest and royalty payments
Section 99 Permanent establishments and “25% associates”

Exemption from income tax
Exemption from income tax for certain interest and royalty payments

Section 98 | Exemption from income tax for certain interest and royalty payments

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed